以玻璃、陶瓷为主导产品的建材综合型企业四川威远康达(集团)公司,最近在下属各生产、经营单位全面推行模拟法人核算,探索现代企业财务管理模式,使一些亏损或持平的下属单位扭转了被动局面。 模拟法人核算即在公司生产部门核算成本的基础上,增加原材料产成品、固定资产、产品销售等科目的 Sichuan Weiyuan Kangda (Group) Co., Ltd., an integrated building materials company with glass and ceramic-based products, has recently implemented simulated corporate accounting in its subordinate production and business units, explored modern corporate financial management models, and made some loss-making or flat subordinates. The unit reversed the passive situation. Simulating corporate accounting increases the cost of raw materials, finished products, fixed assets, product sales, etc.